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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 32

Termination

This Agreement shall remain in force indefinitely until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiration of five years from the date of entry into force of the Agreement. In such event, the Agreement shall cease to have effect:

  • (a) In India, in respect of income derived in any fiscal year on or after the first day of April next following the calendar year in which the notice is given;
  • (b) In Kenya:
    • (i) in respect of taxes withheld at the source on amounts paid or credited to non-residents on or after the 1st day of January in the calendar year next following that in which the notice is given;
    • (ii) in respect of other taxes on income arising for the year of income next following that in which the notice of termination is given, and subsequent years.

IN WITNESS WHEREOF, the undersigned duly authorized thereto, have signed this Agreement.

DONE in duplicate at Nairobi on this 11th day of July 2016, each in English and Hindi languages, both texts being equally authentic. In case of divergence of interpretation, the English text shall prevail.

FOR AND ON BEHALF OF THE GOVERNMENT OF THE REPUBLIC OF INDIA:

SUCHITRA DURAI

HIGH COMMISSIONER OF INDIA TO KENYA

FOR AND ON BEHALF OF THE GOVERNMENT OF THE REPUBLIC OF KENYA:

HENRY ROTICH

CABINET SECRETARY